Pension.

Hi I am unable to understand these two points and their relation.

Adjusted income for the self employed is the same as. At income as the individual has made pension co tributions with track relief by deduction at source which does not effect the computation

Adjusted income for the employed is net income plus pension contributions to occupational pension under net pay as these will have been deducted in computing net income plus employer contributions. It’s also says that if the employee has made personal pension contributions with tax relie f at source then not relevant.

What does the tax dedication at source have to do with this and I can’t understand the logic of adjusted income